2000 (6) TMI 591

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....n, DR, for the Respondent. [Order]. - The short point for consideration in this appeal is whether unjust enrichment would hit a refund claim even if the recipient of the duty paid goods has reversed Modvat credit to the extent of the duty refund claimed? 2. Heard ld. Advocate for appellants Shri Muthu Venkataraman and Shri S. Kannan, ld. DR. 3. Ld. Advocate submits that the p....

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....ow that the buyer had also returned the duty incidence to the present appellants through a credit note thereby not actually receiving the duty incident on themselves. Hence the order impugned has correctly disallowed the refund claim on grounds of unjust enrichment. 5. I have carefully considered the rival submissions and records of the case and I find substantial force in the submission o....